This site uses technical (necessary) and analytics cookies.
By continuing to browse, you agree to the use of cookies.

Tax ID code

TAX IDENTIFICATION CODE (CODICE FISCALE)

The Tax Identification Code is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify individuals (Italian or foreign citizens) in their dealings with Italian public administrations, private parties, and entities. For natural persons, the Tax Code is determined based on personal data (such as name, date, and place of birth).

Any administrative procedure (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for financing, sponsorships, property leases or loans for use, etc.) requires the indication of the Tax Code of the person carrying it out.

ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE

Italian citizens of legal age registered with AIRE (Registry of Italians Residing Abroad) may request a Tax Code for themselves and for their minor children through the FAST IT online portal by accessing the relevant service and following the instructions. Once the application has been processed, the Tax Code certificate can be downloaded from the FAST IT portal.

How?

  1. Access the FAST IT portal;

  2. Click on “Consular Registry and AIRE” and then on “Tax Code Assignment”;

  3. Confirm your data and submit the request;

  4. After the Consulate has processed the request, you may independently download the Tax Code assignment certificate.

If you are unable to download the certificate:

  1. Register on the FAST IT portal or log in if you already have an active account;

  2. Request “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal record”;

  3. You will receive an email confirming the association;

  4. Log in again and download the certificate.

Adult citizens registered with AIRE who already have a Tax Code may directly download the certificate through the Fast It portal by accessing the relevant service and following the instructions for requesting a Tax Code. In this case, Consulate intervention is not required for the issuance of the certificate.

Those who also wish to receive the physical Tax Code card must submit a specific request form along with a copy of an identity document.

In case of loss or destruction of the paper certificate or plastic card, a duplicate may be requested following the same procedure as for initial issuance.

For further information, please visit the website of the competent Consular Office.

FOREIGN CITIZENS NOT RESIDENT IN ITALY

Foreign citizens may request a Tax Code through the following methods:

  • Through the competent Italian Consular Office in their country of residence.
    The request must be submitted using the appropriate form, together with a copy of an identity document and an explanation of the reasons for the request.
    For further information, consult the website of the competent Consular Office.

  • Through a special power of attorney, delegating a representative to submit the Tax Code request form directly to the offices of the Italian Revenue Agency located in Italy, pursuant to Article 1 of Ministerial Decree No. 281 of May 17, 2001.
    The addresses of Revenue Agency offices are available on the website www.agenziaentrate.it.
    For legalization of foreign documents: see the Ministry of Foreign Affairs and International Cooperation website.

  • Directly at the offices of the Italian Revenue Agency located throughout Italy, once in the country.

For further details, consult the Revenue Agency’s “Mini Guide to the Tax Code for Foreigners,” available in several languages on the Agency’s website.

Specifically:

EU citizens intending to stay in Italy may request a Tax Code by submitting form AA4/8 to a local office of the Revenue Agency. The request must be justified and accompanied by a valid document (passport or identity card valid for travel abroad).

Non-EU citizens intending to stay in Italy are assigned a Tax Code:

  • By the Single Immigration Desk (Sportello Unico per l’Immigrazione) at each Prefecture, responsible for issuing entry clearance for foreign nationals applying for residence permits for employment or family reunification;

  • By the Police Headquarters (Questura) for foreign nationals applying for other types of residence permits.

Study Purposes

A foreign citizen arriving in Italy for study purposes and staying less than 90 days may request a Tax Code at any office of the Revenue Agency.

A foreign citizen arriving in Italy for study purposes and staying more than 90 days must first apply for a residence permit at the Questura and, during that process, will be assigned a Tax Code.